2020 (1) TMI 440

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....ON'BLE MR. JUSTICE GIRISH AGNIHOTRI Mr. Jagmohan Bansal, Advocate for the petitioner Mr. Anshuman Chopra, Advocate for the respondents ORDER GIRISH AGNIHOTRI, J. 1. The petitioner, a Partnership Firm, is engaged in the business of importing, inter alia, Pressed Distillate Oil (for short 'PDO') with its office situated at Ludhiana. The petitioner filed a Bill of Entry on ....

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.... Directorate of Revenue Intelligence (in short 'DRI'), thereafter on 28.01.2013, searched the residential and business premises of the petitioner and drew samples of the said goods on 12.02.2013 for testing by CRCL, New Delhi, which vide its subsequent report dated 14.03.2013 reported that the samples had the characteristics of "Base Oil". The Customs Authorities based on the said report i....

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....cededly, no order of adjudication has been passed. It is contended that this issue stands covered by the judgment of this Hon'ble Court in case of M/s. Harkaran Dass Vedpal Versus Union of India and others, 2019-TIOL-1591-HC-P&H-CUS, whereby it has been held that the Custom Authorities cannot adjudicate a Show Cause Notice beyond a period of five (05) years from the date of Show Cause Notice a....